Lesson 3: IBCM:
IBCM works on five principles; Inactivity Based Cost Management – Activity has a cost incidence as we show in
Balance Sheet whereas Inactivity a cost consequence, which naturally we ignore, but IBCM emphasizes “measure cost consequence now, now, now” which is the main  heme. Cost of Inaction ruins everything. How to have a control of time and cost? That’s where IBCM is. Women Empowerment get s a meaning. I t ‘ s not a catchword.
What is explained in Lesson 1 is brought into measurement – MeRIT – Measure, Record, Implement, Tr a c k –
C o r p o r a t eMOM – Corporate Management Orbiter Mission.

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